John Gill emphasizes the stark contrast between carnal and spiritual mindedness, illustrating how those who are spiritually minded are regenerated by the Spirit of God and seek after spiritual things, while carnal individuals are consumed by fleshly desires leading to death. He explains that true spiritual men are characterized by their discernment of good and evil, their love for God's law, and their engagement in spiritual acts and services. Gill highlights that spiritual mindedness results in life and peace, as it reflects a genuine relationship with God and a desire for eternal blessings. Ultimately, he asserts that spiritual mindedness is not innate but requires a transformative work of the Holy Spirit in one's life.